Claim of expenditure u/s 37(1) - Cancellation of sale agreement - assessee has claimed an expenditure as...

Claim of expenditure u/s 37(1) - Cancellation of sale agreement - assessee has claimed an expenditure as advance made for purchase of property forfeited - AO treated the same as capital asset transaction u/s 2(14) - We considering the principle of natural justice, shall provide one more opportunity to the assessee to substantiate with the evidence before the Assessing Officer. - AT .....

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